PENGARUH KARAKTERISTIK DEWAN DIREKSI DAN LEVERAGE TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN

FARID MAHADI, . (2021) PENGARUH KARAKTERISTIK DEWAN DIREKSI DAN LEVERAGE TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Tanggung jawab sosial perusahaan saat ini menjadi perhatian dikarenakan kondisi lingkungan yang semakin memburuk salah satunya disebabkan oleh kegiatan operasional perusahaan. Tanggung jawab sosial perusahaan dimaksudkan agar perusahaan mampu mengurangi dampak yang ditimbulkan perusahaan atas kegiatan operasional mereka. Penelitian ini dilakukan untuk mengetahui pengaruh diversitas gender, latar belakang pendidikan, dan leverage terhadap pengungkapan tanggung jawab sosial perusahaan. Penelitian ini menggunakan data sekunder berupa laporan tahunan dan laporan keberlanjutan perusahaan sektor property, real estate, and construction yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2017 – 2019. Terpilih sebanyak 56 perusahaan sebagai populasi dengan total observasi 168 data melalui teknik purposive sampling. Penelitian menggunakan analisis regresi linier berganda dengan menggunakan aplikasi Eviews 10. Berdasarkan hasil analisis regresi linier berganda menunjukkan bahwa diversitas gender berpengaruh negatif terhadap pengungkapan tanggung jawab sosial perusahaan. Latar belakang pendidikan tidak berpengaruh terhadap pengungkapan tanggung jawab sosial perusahaan. sedangkan, leverage berpengaruh positif terhadap pengungkapan tanggung jawab sosial perusahaan. Corporate social responsibility is currently a concern due to deteriorating environmental conditions, one of which is the result of the company's operational activities. Corporate social responsibility is intended so that companies are able to reduce the impact caused by the company on their operational activities. This research was conducted to examine about the effect of gender diversity, educational background, and leverage on corporate social responsibility disclosure. This research uses secondary data in the form of annual reports and sustainability reports for property, real estate, and construction sector companies listed on the Indonesia Stock Exchange (BEI) from 2017 to 2019. 56 companies were selected as the population with a total of 168 data observations through purposive sampling technique. This research uses multiple linear regression analysis using the Eviews 10 application. Based on the results of multiple linear regression analysis, it shows that gender diversity has a negative effect on corporate social responsibility disclosure. Educational background does not affect the disclosure of corporate social responsibility. Meanwhile, leverage has a positive effect on corporate social responsibility disclosure.

Item Type:	Thesis (Sarjana)
Additional Information:	1). I Gusti Ketut Agung Ulupui, S.E., M.Si., Ak., CA. ; 2). Diah Armeliza, S.E., M.Ak.
Subjects:	Ilmu Sosial > Keuangan
Divisions:	FE > S1 Akuntansi
Depositing User:	Users 9543 not found.
Date Deposited:	03 Mar 2021 04:06
Last Modified:	03 Mar 2021 04:06
URI:	http://repository.unj.ac.id/id/eprint/13733

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